[Code of Federal Regulations] [Title 7, Volume 10] [Revised as of January 1, 2008] From the U.S. Government Printing Office via GPO Access [CITE: 7CFR1400.206] [Page 333] TITLE 7--AGRICULTURE CHAPTER XIV--COMMODITY CREDIT CORPORATION, DEPARTMENT OF AGRICULTURE PART 1400_PAYMENT LIMITATION AND PAYMENT ELIGIBILITY--Table of Contents Subpart C_Actively Engaged in Farming Determinations Sec. 1400.206 Estates. (a) For 2 program years after the program year in which an individual dies the individual's estate shall be considered to be actively engaged in farming if: (1) The estate makes a significant contribution of either: (i) Capital, equipment, or land; or (ii) A combination of capital, equipment, or land; and (2) The personal representative or heirs of the estate collectively make a significant contribution of either: (i) Active personal labor or active personal management; or (ii) A combination of active personal labor and active personal management. (b) After the period set forth in paragraph (a) of this section, the deceased individual's estate shall not be considered to be actively engaged in farming unless, on a case by case basis, the Deputy Administrator determines that the estate has not been settled primarily for the purpose of obtaining program payments.